The Role of Accounting Measurement and Disclosure of Social Capital in Improving Quality of Accounting Information

Abbas, Y. K., Mousa, T. U., & Hassoon, F. S. (2021). Accounting Measurement and Disclosure: The Fair Value Principle and Its Role in Improving the Quality of Accounting Information and Rationalizing Administrative Decisions (an Applied Study in Al Khaleej Commercial Bank). PalArch's Journal of Archaeology of Egypt/Egyptology, 18(3), 4522-4536.

Abdelraheem, A., Hussaien, A., Mohammed, M., & Elbokhari, Y. (2021). The effect of information technology on the quality of accounting information. Accounting, 7(1), 191-196.

Adedeji, A., Silva, N., & Bullinger, M. (2021). Cognitive and structural social capital as predictors of quality of life for sub-Saharan African migrants in Germany. Applied Research in Quality of Life, 16(3), 1003-1017.

Agustiningsih, S. W., Murni, S., & Putri, G. A. (2017). Audit findings, local government characteristics, and local government financial statement disclosure. Review of Integrative Business and Economics Research, 6(3), 179.

Ahmed, A. A. A. (2021). Corporate attributes and disclosure of accounting information: Evidence from the big five banks of China. Journal of Public Affairs, 21(3), e2244.

Akintimehin, O. O., Eniola, A. A., Alabi, O. J., Eluyela, D. F., Okere, W., & Ozordi, E. (2019). Social capital and its effect on business performance in the Nigeria informal sector. Heliyon, 5(7), e02024.

Al-Chahadah, A. R., Soda, M. Z., & Al Omari, R. (2018). The impact of the internal audit on the quality of accounting information in the jordanian commercial banks. International Journal of Economics and finance, 10(9), 157-167.

Amiran, M., Asadi, A., & Oladi, M. (2022). Presentation of Novel Multiple Regression Model for Accounting Information Quality, Corporate Investment, and Moderating Role of Ownership Structure in Companies. Discrete Dynamics in Nature and Society, 2022.

Andersson, A. B. (2021). Social capital and self-efficacy in the process of youth entry into the labour market: Evidence from a longitudinal study in Sweden. Research in Social Stratification and Mobility, 71, 100580.

Bansal, M., & Garg, A. (2021). Do high-quality standards ensure higher accounting quality? A study in India. Accounting Research Journal.

Binh, V., Tran, N., Thanh, D., & Pham, H. (2020). Firm size, business sector and quality of accounting information systems: Evidence from Vietnam. Accounting, 6(3), 327-334.

Binh, V. T. T., Tran, N. M., & Nga, N. T. H. (2020). Impact of accountant resource on quality of accounting information system: Evidence from Vietnamese small and medium enterprises. ACRN Journal of Finance and Risk Perspectives, 9.

Broska, L. H. (2021). It’s all about community: On the interplay of social capital, social needs, and environmental concern in sustainable community action. Energy Research & Social Science, 79, 102165.

Budur, T. (2018). The impact of Al-Ghazali’s virtues on organizational commitment and performance: A case Study at private education institutions in Kurdistan Region of Iraq. Icabep, Erbil-Iraq, 2, p21.

Budur, T. (2020). Impact of transformational leadership on customer satisfaction: mediating effects of employee performance and organizational citizenship behaviors. Unpublished doctoral dissertation). International Burch University.

Budur, T., & Poturak, M. (2021). Transformational leadership and its impact on customer satisfaction. Measuring mediating effects of organisational citizenship behaviours. Middle East Journal of Management, 8(1), 67-91.

Chen, B., Kurt, A. C., & Wang, I. G. (2020). Accounting comparability and the value relevance of earnings and book value. Journal of Corporate Accounting & Finance, 31(4), 82-98.

Chen, M. H., Wang, H. Y., & Wang, M. C. (2018). Knowledge sharing, social capital, and financial performance: The perspectives of innovation strategy in technological clusters. Knowledge Management Research & Practice, 16(1), 89-104.

Chircop, J., Fabrizi, M., Ipino, E., & Parbonetti, A. (2018). Does social capital constrain firms’ tax avoidance? Social Responsibility Journal.

Craig, R., & Diga, J. (1998). Corporate accounting disclosure in ASEAN. Journal of International Financial Management & Accounting, 9(3), 246-274.

Domenek, A. C., Moori, R. G., & Vitorino Filho, V. A. (2022). The mediating effect of operational capabilities on operational performance. Revista de Gestão, (ahead-of-print).

Duong, L., & Truong, T. P. (2020). Financial statement comparability and takeover efficiency: a pitch. Accounting Research Journal.

Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics.

Ghosh, P. K., Bairagi, R. K., & Mondal, A. (2020). Adoption of principle-based IFRS and intercompany comparability of operating performance. Asian Journal of Accounting Research.

Gofwan, H. (2022). Effect of accounting information system on financial performance of firms: A review of literature. Department of Accounting (Bingham University)-2nd Departmental Seminar Series with the Theme–History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1.

Gunarathne, N., & Lee, K. H. (2021). The link between corporate energy management and environmental strategy implementation: Efficiency, sufficiency and consistency strategy perspectives. Journal of Cleaner Production, 293, 126082.

Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed, a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152.

Hair, J., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). Multivariate data analysis. 6th (ed.) Prentice-Hall. Upper Saddle River NJ.

Hamdaoui, W. (2020). The impact of corporate governance on the quality of accounting information-Case study of some Banks in Biskra.

Hameed, A. J., Shareef, A. S., & Shaban, S. I. (2022). Effect of Fair Value Based on IFRS 13 on the Qualitative Characteristics of Accounting Information: An Exploratory Study in the Iraqi Environment. Journal of Cases on Information Technology (JCIT), 24(2), 1-12.

Haryanto, I. N., Novitasari, Y., & Subangkit, A. (2017). Firms Characteristics and Social Capital Disclosure: An Empirical Study of Listed Companies in Indonesia. Review of Integrative Business and Economics Research, 6, 105.

Hassan, O. A., & Marston, C. (2019). Disclosure Measurement in the Empirical Accounting Literature-A Review Article. International Journal of Accounting.

Ievdokymov, V., Lehenchuk, S., Zakharov, D., Andrusiv, U., Usatenko, O., & Kovalenko, L. (2020). Social capital measurement based on “The value explorer” method. Management Science Letters, 10(6), 1161-1168.

Imhof, M. J., Seavey, S. E., & Watanabe, O. V. (2022). Competition, proprietary costs of financial reporting, and financial statement comparability. Journal of Accounting, Auditing & Finance, 37(1), 114-142.

Jackson, M. O. (2020). A typology of social capital and associated network measures. Social Choice and Welfare, 54(2), 311-336.

Jawabreh, O., Saleh, M., Alsarayreh, M., & Gharaibeh, A. (2020). The Application of Social Accounting in Jordanian Hotels, the Role in Accounting Disclosure and its Impact on the Quality of the Financial Statements. Transylvanian Review, 27(47).

Jones, T., & Taylor, S. F. (2012). Service loyalty: accounting for social capital. Journal of Services Marketing.

Kanakriyah, R. (2016). The Effect of Using Accounting Information Systems on The Quality of Accounting Information According to Users Perspective in Jordan. European Journal of Accounting, Auditing and Finance Research, 4(11), 58-75.

Khine, M. S. (Ed.). (2013). Application of structural equation modeling in educational research and practice (Vol. 7). Rotterdam: SensePublishers.

Kung, C. S. (2020). Health in widowhood: The roles of social capital and economic resources. Social Science & Medicine, 253, 112965.

Lan, P. X., & Luc, P. T. (2020). A conceptual model of social entrepreneurial intention based on three dimensions of social capital. International Journal of Entrepreneurship and Small Business, 41(1), 115-128.

Latif, A. S., & Shah, A. (2021). The Impact of Quality of Accounting Information on Cost of Capital: Insight from an Emerging Economy. Asian Economic and Financial Review, 11(4), 292-307.

Lee, T. A. (2020). Financial accounting theory. In The Routledge companion to accounting history (pp. 159-184). Routledge.

Lee, W. J. (2015). Social capital as a source of business advantages for a woman entrepreneur in the context of small-size business. Asian Social Science, 11(12), 155.

Lim, S. J., White, G., Lee, A., & Yuningsih, Y. (2017). A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms. Accounting Research Journal.

Macgregor, T. C., & IBANICHUKA, E. (2021). ACCOUNTING INFORMATION QUALITY AND FIRM PERFORMANCE OF QUOTED OIL AND GAS COMPANIES IN NIGERIA. Journal DOI: www. doi. org, 7(6).

Malo-Alain, A., Aldoseri, M., & Melegy, M. (2021). Measuring the effect of international financial reporting standards on quality of accounting performance and efficiency of investment decisions. Accounting, 7(1), 249-256.

Mapelli, A., Serafin, M., Dolci, C., Gibelli, D., Caprioglio, A., Sforza, C., & Tartaglia, G. M. (2022). Consistency and Reliability Analyses of a Comprehensive Index for the Evaluation of Teeth Alignment Performance. Journal of Clinical Medicine, 11(4), 1016.

Mazzucchelli, A., Chierici, R., Tortora, D., & Fontana, S. (2021). Innovation capability in geographically dispersed R&D teams: The role of social capital and IT support. Journal of Business Research, 128, 742-751.

Mert, I. (2022). Accounting Evaluation between Certainty of Past Costs and Uncertainty of Future Values and Measurement in Accounting. In Assessment of Accounting Evaluation Practices (pp. 87-110). Springer, Cham.

Mita, A. F., Utama, S., Fitriany, F., & Wulandari, E. R. (2018). The adoption of IFRS, comparability of financial statements and foreign investors’ ownership. Asian Review of Accounting.

Mohammed, S. S., Suleyman, C., & Taylan, B. (2020). Burnout determinants and consequences among university lecturers. Amazonia Investiga, 9(27), 13-24.

Nalukenge, I., Nkundabanyanga, S. K., & Tauringana, V. (2012). Literacy, external user-pressure and quality of accounting information of Ugandan SMEs. In Accounting in Africa. Emerald Group Publishing Limited.

Nguyen, H., & Ha, T. (2020). Social capital and firm performance: A study on manufacturing and services firms in Vietnam. Management Science Letters, 10(11), 2571-2582.

Nuryani, N. N. J., Satrawan, D. P. R., Gorda, A. A. N. O. S., & Martini, L. K. B. (2018). Influence of human capital, social capital, economic capital towards financial performance & corporate social responsibility. International Journal of Social Sciences and Humanities, 2(2), 65-76.

Ou, P., Zhao, H., & Zhou, Z. (2018). Does The Implementation of ERP Improve The Quality Of Accounting Information? Evidence From Chinese A-Share Listed Manufacturing Firms. Journal of Applied Business Research (JABR), 34(1), 43-54.

Outa, E. R., Ozili, P., & Eisenberg, P. (2017). IFRS convergence and revisions: value relevance of accounting information from East Africa. Journal of Accounting in Emerging Economies.

Pillai, V., Pandey, M., & Bhatt, B. (2021). Social Sustainability at the BOP Through Building Inclusive Social Capital: A Case Study of Drishtee. In Sharing Economy at the Base of the Pyramid (pp. 301-318). Springer, Singapore.

Pit-ten Cate, I. M., Hörstermann, T., Krolak-Schwerdt, S., Gräsel, C., Böhmer, I., & Glock, S. (2020). Teachers’ information processing and judgement accuracy: Effects of information consistency and accountability. European Journal of Psychology of Education, 35(3), 675-702.

Qian, W., Tilt, C., & Belal, A. (2021). Social and environmental accounting in developing countries: contextual challenges and insights. Accounting, Auditing & Accountability Journal.

Rahman, M. M., Tabash, M. I., Salamzadeh, A., Abduli, S., & Rahaman, M. S. (2022). Sampling Techniques (Probability) for Quantitative Social Science Researchers: A Conceptual Guidelines with Examples. Seeu Review, 17(1), 42-51.

Saleh, M. M. A., Jawabreh, O. A., Al Om, R., & Shniekat, N. (2021). Artificial Intelligence (Ai) And the Impact of Enhancing the Consistency and Interpretation of Financial Statement in the Classified Hotels in Aqaba, Jordan. Academy of Strategic Management Journal, 20, 1-18.

Sangchan, P., Jiang, H., & Bhuiyan, M. B. U. (2020). The decision usefulness of reported changes in fair values and fair value measurement-related disclosure for debtholders: evidence from Australian real estate industry. Accounting Research Journal.

Santos, R. F., Oliveira, M., & Curado, C. (2021). The effects of the relational dimension of social capital on tacit and explicit knowledge sharing: A mixed-methods approach. VINE Journal of Information and Knowledge Management Systems.

Shao, H., Zhang, Z., & Wang, B. (2021). Research on Accounting Information Security Management Based on Blockchain. Mobile Information Systems, 2021.

Shao, Y., & Sun, L. (2021). Entrepreneurs’ social capital and venture capital financing. Journal of Business Research, 136, 499-512.

Shuraki, M. G., Pourheidari, O., & Azizkhani, M. (2020). Accounting comparability, financial reporting quality and audit opinions: evidence from Iran. Asian Review of Accounting.

Siregar, H. O., & Nurharjanti, N. N. (2021). The Changing Value Relevance of Accounting Information: An Overview. Riset Akuntansi dan Keuangan Indonesia, 6(2), 121-131.

Srivastava, A., & Muharam, H. (2021). Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia. Accounting Research Journal.

Tajpour, M., Salamzadeh, A., Salamzadeh, Y., & Braga, V. (2021). Investigating social capital, trust and commitment in family business: Case of media firms. Journal of Family Business Management.

Tantardini, M., Guo, H., & Ganapati, N. (2017). Social capital and public financial performance: lessons from Florida. Public Performance & Management Review, 40(3), 480-503.

Tiwari, K., & Khan, M. S. (2020). Sustainability accounting and reporting in the industry 4.0. Journal of cleaner production, 258, 120783.

Tontiset, N., & Kaiwinit, S. (2018). The factors affecting financial reporting reliability: empirical research of public listed companies in Thailand. Journal of Modern Accounting and Auditing, 14(6), 291-304.

Urquiza, F. B., Navarro, M. C. A., Trombetta, M., & Lara, J. M. G. (2010). Disclosure theories and disclosure measures. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 39(147), 393-420.

Wang, Q. E., Zhao, L., Chang-Richards, A., Zhang, Y., & Li, H. (2021). Understanding the impact of social capital on the innovation performance of construction enterprises: Based on the mediating effect of knowledge transfer. Sustainability, 13(9), 5099.

Wang, T., Qiu, L., Sangaiah, A. K., Liu, A., Bhuiyan, M. Z. A., & Ma, Y. (2020). Edge-computing-based trustworthy data collection model in the internet of things. IEEE Internet of Things Journal, 7(5), 4218-4227.

Weichao, L., Daoguang, Y., & Siyi, L. (2018). Accounting information comparability, demand differences and cross-firm information transfer. China Journal of Accounting Studies, 6(3), 321-361.